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dated April 22, 2002, petitioner requested reconsideration by
respondent’s Office of Appeals.
On January 9, 2004, respondent sent petitioner a final
determination disallowing petitioner’s request for abatement of
interest for 1987, 1990, 1991.6
In his petition in docket No. 9544-04, petitioner assigns
error as follows to respondent’s refusal of his request for
abatement of interest:
1. The IRS Stoneham, MA office wrongfully witheld my
records after subpoena for nearly 5 years before
returning them to amend/file said returns.
2. If timely returned, the 1988 and 1989 losses could
have be used to eliminate all taxes for 1987, 1990, and
1991.
3. Penalties were assessed unfairly given the
extraordinary family circumstances during the period
which included death of father (1987); death of mother
(1989); daughter becoming total disabled for life;
4. Associate attempting suicide (April, ‘91)
5. 18 year old son - major kidney surgery (emergency)
(1989); and
6. TP being in poor health and under medical care of
MGH for multiple medical problems.* (1987-‘91)
7.*Also not given full credit for $750. per month POA
between 1997-2001.
6 Although petitioner’s Form 843 requested interest
abatement for only 1990, it appears that respondent treated
petitioner’s Form 843 as a request for interest abatement for
1987, 1990, and 1991.
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